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Showing 341350 of 2824 articles for Art. 796-0 bis & 796-0 ter

French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 bis

…d members of the customs administration ; 2° Volunteers under the conditions defined in articles 52 ter to 52 quinquies. The volunteers mentioned in 2° of this article are admitted to the operational…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Purchase of stills by the State

Article 310 bis

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Professional premises

Article 1498 bis

…ers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Conditions for practising the profession of distiller

Article 311 bis

…exemptions are laid down by order of the State authority designated by decree.(1) Annex IV, art. 51 bis to 51 sexies.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 4: Display and distribution of decisions

Article 433 bis

For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

…re exempt from free transfer tax up to a limit of €100,000 if they are allocated by the donee, no later than the last day of the third month following the transfer:a) To subscriptions to the initial c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 B bis

The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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